Zosúlaďovanie daňovej legislatívy členských štátov Európskej únie v oblasti úspor fyzických osôb
Harmonisation of Tax Legislative of European Union Member States in the Area of Taxing of Legal Persons Savings

Summary/Abstract: Slovak Republic as a member state of the European Union is obliged to im-plement the directive of EU Board number 2003/48/ES beginning from June 3, 2003 concerning income taxes. The effort of EU member states is to achieve effective income taxes on savings in the form of income from interest paid in that member state in which the legal person – resident of the other member state has its residence. Stated directive does not involve the area of taxing stated in-comes of physical persons – residents. The automatic information exchange about taxpayers plays a very important role in international taxation. The EU member states are joining their procedure in uncovering of tax evasions and illegal methods also in the areas that are dependent on the member states, or in the areas of third countries that are actually not member states, but they are part of the European economic space.

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